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ACCA
ACCAACCA SBL Cheat Sheet: Strategy Frameworks, Risk and Governance
ExpertMinds Editorial·3 June 2026·8 min read
Practice ACCA questions while you read →Key fact:SBL exam: 4-hour CBE · 100 marks · One integrated case study with pre-seen material released 4 weeks before exam. All questions are based on the case. No OT questions. Pass rate circa 48–52%.
Strategic Position Analysis
| Framework | Purpose | Output |
|---|---|---|
| PESTLE | Macro-environment scan | 6 factor categories; identify opportunities and threats from outside the industry |
| Porter's 5 Forces | Industry attractiveness | Rivalry, Threat of entry, Substitutes, Buyer power, Supplier power |
| SWOT | Internal + external synthesis | Match strengths to opportunities; address weaknesses and threats |
| Value chain (Porter) | Internal value-creating activities | Primary activities (inbound logistics, operations, outbound, marketing, service) + Support activities |
| Balanced Scorecard | Strategic performance measurement | 4 perspectives: Financial, Customer, Internal processes, Learning and growth |
Strategic Choice Frameworks
Practice ACCA questions while you read
Questions graded, hints, and explained.
| Framework | Options |
|---|---|
| Ansoff matrix | Market penetration / Market development / Product development / Diversification |
| Porter's generic strategies | Cost leadership / Differentiation / Focus (cost or differentiation) |
| BCG matrix | Star / Cash cow / Question mark / Dog — guides portfolio investment decisions |
| Johnson & Scholes evaluation criteria | Suitability (fits strategy) / Acceptability (risk/return/stakeholders) / Feasibility (resources/capability) |
Risk Management Framework
| Stage | Action |
|---|---|
| Identify | Use risk register; consider strategic, operational, financial, and reputational risks |
| Assess | Likelihood × Impact matrix; classify as high/medium/low |
| Respond (TARA) | Transfer (insurance), Avoid (exit), Reduce (controls), Accept (retain) |
| Monitor | Key risk indicators (KRIs); board-level risk committee oversight |
Tip:SBL is an integrated exam — professional skills marks are awarded for communication, analysis, scepticism, and evaluation. Structure your answers clearly, reach a recommendation, and apply the case context specifically. Generic textbook answers without reference to the scenario earn very few marks.
Practise SBL with case-based questions
SBL requires applying models to unseen scenario content. Practise structured analysis and professional communication.
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